1-A company’s year-end balance in accounts receivable is $2,500,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $41,000. An aging of accounts receivable at the end of the year indicates a required allowance of $49,000.

If bad debt expense for the year was $51,000, what was the amount of bad debts written off during the year?

Bad debt written of?

2-The following information relates to a company’s accounts receivable: accounts receivable balance at the beginning of the year, $390,000; allowance for uncollectible accounts at the beginning of the year, $28,000 (credit balance); credit sales during the year, $1,400,000; accounts receivable written off during the year, $19,000; cash collections from customers, $1,300,000. Assuming the company estimates that future bad debts will equal 11% of the year-end balance in accounts receivable.

Calculate bad debt expense for the year.